以下为 IFRS 基金会新闻的开头摘要（英文原文）。全文请见 IFRS 官网。
The International Accounting Standards Board (IASB) is issuing a call for papers for the 2025 IASB Research Forum (Research Forum).
Academics are invited to submit papers on the following topics:
Statement of Cash Flows and Related Matters ;
Intangible Assets ;
any other emerging issues relevant to the IASB;
costs and benefits of IFRS Accounting Standards; and
impact of changes in the financial reporting environment.
Read the call for papers . The deadline for submissions is 31 March 2025 .
The Research Forum will be held in conjunction with academic journal Accounting Horizons . It will take place at the Paderborn University in Germany on 6–7 November 2025.